Discusses academic research's impact on standard-setting by FASB and GASB, suggesting ways to improve research utilization.
SYNOPSIS Both the FASB and GASB rely on academic research to inform standard-setting activities. This paper discusses the role and significance of academic research within the standard-setting process and various FASB and GASB initiatives to support the production of relevant academic research and improve the consumption of that research by the Boards. Finally, we provide practical suggestions for identifying practice-relevant, researchable questions. JEL Classifications: M40; M41; M48; M49.
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Botosan et al. (2026) studied this question.
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